Governing Body

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INTERNATIONAL LABOUR OFFICE

Governing Body

326th Session, Geneva, 10–24 March 2016 GB.326/PFA/INF/1

Programme, Financial and Administrative Section PFA

FOR INFORMATION

Programme and Budget for 2014–15:

Regular budget account and Working Capital Fund as at 31 December 2015

Summary: This paper provides information on the position of 2014–15 income and expenditure as at 31 December 2015.

The net shortfall of income after adjustments for the reimbursement of the 2012–13 deficit and the provision for delays in the payment of contributions amounted to US$15,396,864 or 15,258,292 Swiss francs (CHF). In accordance with article 21 of the Financial Regulations, the Working Capital Fund was drawn upon to finance budgetary expenditure pending receipt of contributions. The balance of this Fund standing at CHF35,000,000, as a consequence, decreased to CHF19,741,708. In accordance with the same article, arrears of contributions received in 2016 have been used to reimburse the Working Capital Fund.

Author unit: Financial Management Department (FINANCE).

Related documents: None.

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Contents

Page

Financial results for 2014–15 ... 1

Transfers between budget lines ... 2

Working Capital Fund and Income Adjustment Account ... 2

Position in relation to member States’ contributions and to article 13(4) of the Constitution ... 2

Appendices I. Table 1. Regular budget income and expenditure for the financial period 2014–15 ... 3

Table 2. Status of regular budget appropriations for the financial period 2014–15 ... 5

Table 3. Additional 2014–15 expenditure items approved by the Governing Body ... 5

II. Working Capital Fund and Income Adjustment Account ... 6

III. Table 1. Assessed contributions of member States and amounts due by States for prior periods of membership in the ILO – Summary for the biennium ending 31 December 2015 ... 7

Table 2. Assessed contributions of member States and amounts due by States

for prior periods of membership in the ILO – Details for the biennium

ending 31 December 2015 ... 8

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1

Financial results for 2014–15

1. At its 102nd Session (June 2013) the International Labour Conference approved an expenditure budget for the 2014–15 financial period amounting to US$801,260,000 and an income budget for the period for the same amount, which, at the budget rate of exchange for the period of 0.95 Swiss francs (CHF) to the US dollar resulted in an income budget of CHF761,197,000.

2. Under the accrual accounting method and in accordance with the Financial Regulations:

(a) all contributions due in a financial period are recorded as income in that financial period;

(b) expenditure charged against the appropriations of a financial period consists of payments made in respect of goods and services delivered during the financial period and amounts due to be paid for such goods and services; and

(c) the net excess or shortfall of income over expenditure in any complete financial period is calculated by deducting budgetary expenditure from budgetary income with a provision being made for delays in the payment of contributions amounting to 100 per cent of the contributions unpaid at the end of the financial period.

3. Budgetary income and Swiss franc expenditure are both accounted for in US dollars at the budget rate of exchange approved with the budget. US dollar budgetary income and expenditure figures reported herein accordingly result from the conversion of Swiss franc income and expenditure into US dollars at the 2014–15 budget rate of exchange of 0.95 Swiss francs to the US dollar.

4. Regular budget income and expenditure for 2014–15 are summarized in table 1 of Appendix I.

Total budgetary income for 2014–15 amounted to $801,260,000. Expenditure under Parts I and IV of the budget during 2014–15 amounted to $785,401,020 and

$3,426,402 respectively. Total expenditure for 2014–15 amounted to $788,827,422. Table 2 of Appendix I compares 2014–15 expenditure by appropriation items with the approved budget. The excess of income over expenditure for the biennium 2014–15, at the budget rate of exchange, thus amounted to $12,432,578. When revalued at the rate of exchange in effect at the close of the financial period (CHF 0.991 to the US dollar), the excess of income over expenditure amounts to $11,918,213.

5. In accordance with article 18(1) of the Financial Regulations, a provision for delays in the payment of contributions in the amount of 100 per cent of the outstanding contributions at 31 December 2015 has been made. Since the total contributions outstanding at 31 December 2015 amounted to CHF111,459,218 as compared with the total contributions outstanding at 31 December 2013 of CHF101,044,569, the provision required at 31 December 2015 was CHF10,414,649 ($10,509,232 at 31 December 2015 rate of exchange) more than that which was required at 31 December 2013. Arrears of contributions received in 2014 were, in the first instance, used to reimburse the borrowings required to cover the shortfall of income for the 2012–13 biennium. This reimbursement amounted to CHF16,654,592 ($16,805,845).

The net shortfall of income over expenditure for the biennium 2014–15, after adjustments for the reimbursement and the provision for delays in the payment of contributions, is

$15,396,864 or CHF15,258,292.

1

2014–15 income and expenditure figures are still subject to audit.

GB.326/PFA/INF/1

2

6. In accordance with article 21.1(a) of the Financial Regulations, the Working Capital Fund was drawn upon to finance budgetary expenditure pending receipt of contributions. The balance of this Fund standing at CHF35,000,000, as a consequence, decreased to CHF19,741,708. In accordance with article 21.2(a) of the Financial Regulations, arrears of contributions received in 2016 have been used to reimburse the Working Capital Fund.

Transfers between budget lines

7. As expenditure in respect of each item did not exceed the amount appropriated in the 2014–15 budget, no transfers between items were necessary.

Working Capital Fund and Income Adjustment Account

8. Analyses of the movements of the Working Capital Fund and the Income Adjustment Account, including the composition of miscellaneous income credited to the latter account, are provided in Appendix II.

Position in relation to member States’

contributions and to article 13(4) of the Constitution

9. Details of the position at 31 December 2015 in regard to member States’ contributions are given in tables 1 and 2 of Appendix III. Table 2 shows that, on 31 December 2015, the arrears of contributions of Antigua and Barbuda, Burundi, Comoros, Djibouti, Dominica, Equatorial Guinea, Gambia, Grenada, Guinea-Bissau, Kyrgyzstan, Liberia, Saint Vincent and the Grenadines, Sao Tome and Principe, Sierra Leone, Solomon Islands, Somalia, South Sudan, Tajikistan and Vanuatu equalled or exceeded the amount of the contributions due from them for the past two full years (2013–14). Each of these member States had therefore lost the right to vote in accordance with the provisions of article 13(4) of the Constitution of the Organisation.

10. Armenia, Azerbaijan, Belarus, Central African Republic, Georgia, Iraq, Kazakhstan, Republic of Moldova, Paraguay, Ukraine and Uzbekistan which had previously lost the right to vote have been permitted to vote in accordance with article 13(4) of the Constitution of the Organisation under financial arrangements approved by the International Labour Conference at its following sessions: 93rd (2005) for Armenia; 95th (2006) for Azerbaijan;

86th (1998) for Belarus; 97th (2008) for Central African Republic; 93rd (2005) for Georgia;

97th (2008) for Iraq; 88th (2000) for Kazakhstan; 93rd (2005) for Republic of Moldova;

102nd (2013) for Paraguay; 99th (2010) for Ukraine; and 104th (2015) for Uzbekistan.

Geneva, 8 March 2016

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Appendix I

Table 1. Regular budget income and expenditure for the financial period 2014–15

(unaudited)

Budget Actual

Swiss francs

US dollars

US dollars

Income

Assessed contributions for the financial period 2014–15

801 260 000

801 260 000

Expenditure

Part I – Ordinary budget 796 958 598 785 401 020

Part II – Unforeseen expenditure 875 000

Part IV – Institutional investments and extraordinary items 3 426 402 3 426 402

TOTAL EXPENDITURE 801 260 000 788 827 422

SURPLUS RESULTING FROM UNDERSPENDING OF APPROVED BUDGET AT BUDGET RATE OF EXCHANGE 12 432 578

Revaluation of the budgetary surplus ( 514 365)

SURPLUS RESULTING FROM UNDERSPENDING OF APPROVED BUDGET AT UN YEAR-END RATE OF EXCHANGE 11 918 213

Increase in the provision for delays in the payment of contributions (10 414 649) (10 509 232)

Reimbursement of 2012–13 deficit (16 654 592) (16 805 845)

DEFICIT RESULTING FROM THE RECEIPT OF CONTRIBUTIONS IN SHORT OF THE APPROVED BUDGET (27 069 241) (27 315 077)

NET SHORTFALL OF INCOME OVER EXPENDITURE (15 258 292) (15 396 864)

Financing deficit from Working Capital Fund 15 258 292 15 396 864

FUND BALANCE, BEGINNING OF PERIOD – –

FUND BALANCE END OF PERIOD – –

(1)

US dollar income and expenditure figures result from the conversion of Swiss franc income and expenditure to US dollars at the budget rate of exchange (2014–15: CHF0.95 to the US dollar, 2012–13: CHF0.84 to the US dollar).

Revaluations as at 31 December 2015 use the UN year-end rate of CHF0.991 to the US dollar.

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Budget Actual

(2)

As adopted by the 102nd International Labour Conference 761 197 000

761 197 000

(3)

With the introduction of the accrual method of accounting, all contributions due in a financial period are recorded as income in the financial period and the excess or shortfall of income over expenditure in any complete financial period is calculated by deducting budgetary expenditure from budgetary income with a financial provision being made for delays in the payment of contributions. Such provision amounts to 100 per cent of the contributions unpaid at the end of the financial period (Article 18(1)).

Contributions outstanding at 31 December 2015 amounted to CHF111,459,218 while at 31 December 2013 the amount outstanding was CHF101,044,569.

The provision for delays in the payment of contributions was thus increased by CHF10,414,649 or $10,509,232 at the December 2015 rate of exchange.

Summary of contributions are provided in table 1 of Appendix III.

(4)

Details of expenditure are provided in table 2 of Appendix I.

(5)

Revaluation of the excess of income over expenditure from the budget rate of exchange to the United Nations rate of exchange at 31 December 2015.

Relevant exchange rates (Swiss francs to the dollar):

A Budget rate of exchange 0.950

B UN rate of exchange in December 0.991

Excess of income over expenditure:

C In '000s of US dollars 12 432 578

D In '000s of Swiss francs at budget rate (CxA) 11 810 949

E In '000s of US dollars at December 2015 UN rate (D/B) 11 918 213

F Revaluation of surplus in '000s of US dollars (E-C) ( 514 365)

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Table 2. Status of regular budget appropriations for the financial period 2014–15 (in thousands of US dollars)

Appropriation Expenditure

Part I. Ordinary budget

A. Policy-making organs 82 469 74 351

B. Strategic objectives 612 292 605 660

C. Management services 61 995 61 929

D. Other budgetary provisions 46 802 43 461

Adjustment for staff turnover (6 599) –

Total Part I 796 959 785 401

Part II. Unforeseen expenditure

Unforeseen expenditure 875 –

Part III. Working Capital Fund

Working Capital Fund – –

Part IV. Institutional investments and extraordinary items

Institutional investments and extraordinary items 3 426 3 426

Total Parts I–IV 801 260 788 827

Total 2012–13 861 620 859 598

Table 3. Additional 2014–15 expenditure items approved by the Governing Body

Governing Body sessions Description of items Amount in US dollars

319th (October 2013)

(GB.319/INS/14/7) Financial arrangements for the 13th African Regional Meeting to be held

in 2015

628 000

320th (March 2014) (GB.320/LILS/5)

Meeting on the Seafarers’ Identity Documents Convention 356 100

322nd (November 2014) (GB.322/INS/5(Add.3))

The standards initiative: Follow-up to the 2012 ILC Committee on

the Application of Standards 684 300

323rd (March 2015)

(GB.323/INS/5) The standards initiative: Tripartite Working Group on the Standards Review Mechanism and report by the Chairpersons of the CEACR

and CFA 226 800

Total 1 895 200

1

To be financed in the first instance from savings in Part I of the budget, or failing that, through Part II.

Of which $268,800 was subsequently

incorporated in the approval of document GB.323/INS/5.

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Appendix II

Working Capital Fund and Income Adjustment Account (in Swiss francs) (unaudited)

Working Capital Fund Income Adjustment Amount

Balance as at 1 January 2014 18 345 408 61 040 970

Reimbursement of 2012–13 deficit

16 654 592

Miscellaneous income

Interest income:

On Working Capital Fund 124 239

On temporary cash surplus 96 550

Other interest 230 875

451 663

Bank charges (1 178 278)

Net gain (loss) on exchange (683 667)

Other miscellaneous income 1 716 878

(145 066)

Balance before financing of deficit 35 000 000 61 347 567

Financing of 2014–15 deficit

(15 258 292) –

Balance as at 31 December 2015 19 741 708 61 347 567

1

Deficit of CHF16,654,592 or $18,776,316 valued at the UN rate of exchange in December 2013.

Deficit of CHF15,258,292 or $15,396,864 valued

at the UN rate of exchange in December 2015.

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Appendix III

Table 1. Assessed contributions of member States and amounts due by States for prior periods of membership in the ILO – Summary for the biennium ending 31 December 2015 (in Swiss francs)

Balance due Assessed Total Amount received or credited ⁽²⁾ Balance due

Details as at 01.01.14 ⁽¹⁾ contributions 2014–15 amounts due 2014 2015 Total income as at 31.12.2015

A. Assessed contributions for the financial period 2014–15:

2014 – Assessed with the budget 380 598 500 380 598 500 334 031 812 31 650 789 365 682 601 14 915 899

2015 – Assessed with the budget 380 598 500 380 598 500 310 888 561 310 888 561 69 709 939

Total assessed contributions for the financial period 2014–15 761 197 000 761 197 000 334 031 812 342 539 350 676 571 162 84 625 838

B. Assessed contributions for previous financial 94 428 880 94 428 880 65 516 019 8 695 170 74 211 189 20 217 691

periods due from member States

C. Amounts due by States for prior periods of 6 615 689 6 615 689 – – – 6 615 689

membership in the ILO

Total assessed contributions and other amounts due for previous financial periods 101 044 569 101 044 569 65 516 019 8 695 170 74 211 189 26 833 380

Total 2014–15 101 044 569 761 197 000 862 241 569 399 547 831 351 234 520 750 782 351 111 459 218

Total 2012–13 132 434 904 723 781 154 856 216 058 415 525 580 339 645 909 755 171 489 101 044 569

Balance due in US dollars at the United Nations rate of exchange for 31 December 2015 (CHF0.991 to the dollar) 112 471 461

(1) Excludes assessed contributions for 2014.

(2) Includes credits to member States in respect of: 2014 2015

The incentive scheme for 2012 and 2013 respectively 151 754 235 510

Cash surpluses for previous financial periods 52 156 –

50 per cent of the net premium for previous financial periods 1 612 729 100 565

Total Credits 1 816 639 336 075

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G B.32 6/ P F A/I NF /1 Table 2. Assessed contributions of member States and amounts due by States for prior periods of membership in the ILO – Details for the biennium ending

31 December 2015 (in Swiss francs)

Amounts Balance due Balance due Balance due Calendar Total due

State received or credited as at as at as at years of as at

% Amount in 2014 in 2015 % Amount in 2015 31.12.2015 01.01.2014 in 2014 in 2015 31.12.2015 Assessment 31.12.2015

Amounts due for previous financial periods Assessed Contributions

received or credited received or credited

2014–15 Assessed Contributions

Amounts

2014 2015

Amounts Assessed Contributions

Afghanistan .005 19 030 – – .005 19 030 – 38 060 14 475 14 475 – – 2014–15 38 060

Albania .010 38 060 – 38 060 .010 38 060 38 060 – 59 810 40 000 19 810 – –

Algeria .137 521 420 521 420 – .137 521 420 521 420 – – – – – –

Angola .010 38 060 36 898 – .010 38 060 14 39 208 18 190 18 190 – – 2014–15 39 208

Antigua and Barbuda ⁽²⁾ .002 7 612 1 254 – .002 7 612 – 13 970 112 741 – – 112 741 2000–15 126 711

Argentina .432 1 644 185 1 176 252 467 933 .432 1 644 185 92 000 1 552 185 1 477 739 1 477 739 – – 2015 1 552 185

Armenia ⁽¹⁾ .007 26 642 26 642 – .007 26 642 26 642 – 1 359 666 96 000 96 000 1 167 666 1994–2004 1 167 666

Australia 2.075 7 897 419 7 897 419 – 2.075 7 897 419 7 897 419 – – – – – –

Austria .798 3 037 176 3 037 176 – .798 3 037 176 3 037 176 – – – – – –

Azerbaijan ⁽¹⁾ .040 152 239 152 239 – .040 152 239 152 239 – 3 008 308 176 959 176 959 2 654 390 1994–2005 2 654 390

Bahamas .017 64 702 64 702 – .017 64 702 64 702 – – – – – –

Bahrain .039 148 433 148 433 – .039 148 433 148 433 – – – – – –

Bangladesh .010 38 060 38 060 – .010 38 060 38 030 30 – – – – 2015 30

Barbados .008 30 448 30 448 – .008 30 448 30 448 – – – – – –

Belarus ⁽¹⁾ .056 213 135 213 135 – .056 213 135 213 135 – 630 987 157 746 157 746 315 495 1997 315 495

Belgium .999 3 802 179 3 802 179 – .999 3 802 179 3 802 179 – – – – – –

Belize .001 3 806 60 3 746 .001 3 806 3 806 – – – – – –

Benin .003 11 418 – – .003 11 418 – 22 836 22 310 20 131 – 2 179 2013–15 25 015

Bolivia, Plurinational State of .009 34 254 34 254 – .009 34 254 19 34 235 – – – – 2015 34 235

Bosnia and Herzegovina .017 64 702 64 702 – .017 64 702 64 702 – – – – – –

Botswana .017 64 702 64 702 – .017 64 702 64 702 – – – – – –

Brazil 2.936 11 174 372 11 338 – 2.936 11 174 372 – 22 337 406 11 598 631 5 833 512 5 765 119 – 2014–15 22 337 406

Brunei Darussalam .026 98 956 98 956 – .026 98 956 98 956 – – – – – –

Bulgaria .047 178 881 178 871 10 .047 178 881 178 881 – – – – – –

Burkina Faso .003 11 418 2 556 – .003 11 418 16 20 264 – – – – 2014–15 20 264

Burundi ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 13 092 – 3 014 10 078 2011–15 17 690

Cabo Verde .001 3 806 404 3 402 .001 3 806 1 902 1 904 3 619 – 3 619 – 2015 1 904

Cambodia .004 15 224 15 224 – .004 15 224 15 224 – 27 056 27 056 – – –

Cameroon .012 45 672 45 672 – .012 45 672 45 672 – – – – – –

Canada 2.986 11 364 671 11 364 671 – 2.986 11 364 671 11 364 671 – – – – – –

Central African Republic ⁽¹⁾ .001 3 806 3 806 – .001 3 806 3 593 213 81 920 8 192 8 192 65 536 1997–2000, 2004–07

+ 2015

65 749

Chad .002 7 612 13 7 599 .002 7 612 7 612 – 21 976 19 101 2 875 – –

Chile .334 1 271 199 1 271 199 – .334 1 271 199 1 271 199 – 3 697 3 697 – – –

China 5.151 19 604 629 19 604 629 – 5.151 19 604 629 19 604 629 – – – – – –

Colombia .259 985 750 526 798 311 170 .259 985 750 397 1 133 135 – – – – 2014–15 1 133 135

Comoros ⁽²⁾ .001 3 806 551 – .001 3 806 – 7 061 452 997 – – 452 997 1985–2015 460 058

Congo .005 19 030 19 030 – .005 19 030 19 030 – 13 501 13 501 – – –

Costa Rica .038 144 627 144 627 – .038 144 627 144 627 – 123 549 123 549 – – –

Côte d'Ivoire .011 41 866 41 866 – .011 41 866 37 740 4 126 72 776 72 776 – – 2015 4 126

Croatia .126 479 554 479 554 – .126 479 554 479 554 – – – – – –

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Amounts Balance due Balance due Balance due Calendar Total due

State received or credited as at as at as at years of as at

% Amount in 2014 in 2015 % Amount in 2015 31.12.2015 01.01.2014 in 2014 in 2015 31.12.2015 Assessment 31.12.2015

Amounts due for previous financial periods Assessed Contributions

received or credited received or credited

2014–15 Assessed Contributions

Amounts

2014 2015

Amounts Assessed Contributions

Cuba .069 262 613 175 963 86 650 .069 262 613 262 613 – 135 238 135 238 – – –

Cyprus .047 178 881 178 881 – .047 178 881 178 881 – – – – – –

Czech Republic .386 1 469 110 1 469 110 – .386 1 469 110 1 469 110 – – – – – –

Democratic Republic of the Congo .003 11 418 39 – .003 11 418 – 22 797 23 939 23 939 – – 2014–15 22 797

Denmark .675 2 569 040 2 569 040 – .675 2 569 040 2 569 040 – – – – – –

Djibouti ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 102 019 3 873 – 98 146 1996 + 1998–2015 105 758

Dominica ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 29 883 – – 29 883 2006–15 37 495

Dominican Republic .045 171 269 310 170 959 .045 171 269 171 269 – 406 028 280 235 125 793 – –

Ecuador .044 167 463 1 421 166 042 .044 167 463 167 463 – 261 283 – 261 283 – –

Egypt .134 510 002 510 002 – .134 510 002 510 002 – – – – – –

El Salvador .016 60 896 – – .016 60 896 – 121 792 145 610 17 697 114 995 12 918 2013–15 134 710

Equatorial Guinea ⁽²⁾ .010 38 060 233 – .010 38 060 – 75 887 57 900 – – 57 900 2012–15 133 787

Eritrea .001 3 806 3 806 – .001 3 806 3 806 – – – – – –

Estonia .040 152 239 152 239 – .040 152 239 152 239 – – – – – –

Ethiopia .010 38 060 38 060 – .010 38 060 45 38 015 – – – – 2015 38 015

Fiji .003 11 418 11 418 – .003 11 418 11 418 – – – – – –

Finland .519 1 975 306 1 975 306 – .519 1 975 306 1 975 306 – – – – – –

France 5.596 21 298 292 21 298 292 – 5.596 21 298 292 21 298 292 – – – – – –

Gabon .020 76 120 – 16 452 .020 76 120 – 135 788 50 727 – 50 727 – 2014–15 135 788

Gambia ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 52 579 – – 52 579 1999–2015 60 191

Georgia ⁽¹⁾ .007 26 642 26 642 – .007 26 642 15 26 627 2 350 005 307 190 164 527 1 878 288 1995–2004 + 2015 1 904 915

Germany 7.145 27 193 763 27 193 763 – 7.145 27 193 763 27 193 763 – – – – – –

Ghana .014 53 284 – 53 284 .014 53 284 42 206 11 078 42 769 – 42 769 – 2015 11 078

Greece .638 2 428 218 2 397 510 30 708 .638 2 428 218 1 766 967 661 251 1 292 516 1 292 516 – – 2015 661 251

Grenada ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 14 864 – – 14 864 2010–15 22 476

Guatemala .027 102 762 102 762 – .027 102 762 102 762 – – – – – –

Guinea .001 3 806 70 3 736 .001 3 806 – 3 806 295 – 295 – 2015 3 806

Guinea-Bissau ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 264 203 – – 264 203 1992–2001 +

2003–15

271 815

Guyana .001 3 806 3 806 – .001 3 806 3 806 – – – – – –

Haiti .003 11 418 124 – .003 11 418 17 22 695 – – – – 2014–15 22 695

Honduras .008 30 448 29 296 1 152 .008 30 448 25 201 5 247 21 21 – – 2015 5 247

Hungary .266 1 012 392 1 012 392 – .266 1 012 392 1 012 392 – – – – – –

Iceland .027 102 762 102 762 – .027 102 762 102 762 – – – – – –

India .666 2 534 786 2 534 786 – .666 2 534 786 2 534 786 – – – – – –

Indonesia .346 1 316 871 1 316 871 – .346 1 316 871 1 316 871 – – – – – –

Iran, Islamic Republic of .356 1 354 931 2 327 1 132 594 .356 1 354 931 – 1 574 941 999 206 952 800 46 406 – 2014–15 1 574 941

Iraq ⁽¹⁾ .068 258 807 258 807 – .068 258 807 258 807 – 4 266 779 304 770 304 770 3 657 239 1995–2007 3 657 239

Ireland .418 1 590 902 1 590 902 – .418 1 590 902 1 590 902 – – – – – –

Israel .396 1 507 170 1 173 956 333 214 .396 1 507 170 1 507 170 – 236 934 236 934 – – –

Italy 4.450 16 936 633 16 936 633 – 4.450 16 936 633 16 936 633 – – – – – –

Jamaica .011 41 866 564 41 302 .011 41 866 41 866 – – – – – –

Japan 10.839 41 253 071 41 253 071 – 10.839 41 253 071 41 253 071 – – – – – –

Jordan .022 83 732 83 711 21 .022 83 732 83 732 – – – – – –

Kazakhstan ⁽¹⁾ .121 460 524 460 524 – .121 460 524 460 524 – 1 801 352 257 335 257 335 1 286 682 1997–99 1 286 682

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Amounts Balance due Balance due Balance due Calendar Total due

State received or credited as at as at as at years of as at

% Amount in 2014 in 2015 % Amount in 2015 31.12.2015 01.01.2014 in 2014 in 2015 31.12.2015 Assessment 31.12.2015

Amounts due for previous financial periods Assessed Contributions

received or credited received or credited

2014–15 Assessed Contributions

Amounts

2014 2015

Amounts Assessed Contributions

Kenya .013 49 478 49 478 – .013 49 478 43 567 5 911 – – – – 2015 5 911

Kiribati .001 3 806 – – .001 3 806 – 7 612 7 416 7 311 – 105 2013–15 7 717

Korea, Republic of 1.995 7 592 940 7 592 940 – 1.995 7 592 940 7 592 940 – 487 652 487 652 – – –

Kuwait .273 1 039 034 787 1 038 247 .273 1 039 034 1 525 1 037 509 – – – – 2015 1 037 509

Kyrgyzstan ⁽²⁾ .002 7 612 – – .002 7 612 – 15 224 1 151 217 – – 1 151 217 1992–2015 1 166 441

Lao People's Democratic Republic .002 7 612 4 027 3 585 .002 7 612 7 612 – 3 573 3 573 – – –

Latvia .047 178 881 178 881 – .047 178 881 178 881 – – – – – –

Lebanon .042 159 851 – – .042 159 851 – 319 702 165 139 95 297 – 69 842 2013–15 389 544

Lesotho .001 3 806 3 332 474 .001 3 806 3 806 – – – – – –

Liberia ⁽²⁾ .001 3 806 3 – .001 3 806 4 7 605 83 430 – – 83 430 1996–99 + 2014–15 91 035

Libya .142 540 450 194 732 – .142 540 450 369 885 799 – – – – 2014–15 885 799

Lithuania .073 277 837 277 837 – .073 277 837 277 837 – – – – – –

Luxembourg .081 308 285 264 308 021 .081 308 285 308 285 – – – – – –

Madagascar .003 11 418 – – .003 11 418 – 22 836 21 726 10 470 10 997 259 2013–15 23 095

Malawi .002 7 612 394 – .002 7 612 1 14 829 – – – – 2014–15 14 829

Malaysia .281 1 069 482 1 069 482 – .281 1 069 482 1 069 482 – – – – – –

Maldives, Republic of .001 3 806 – 3 806 .001 3 806 – 3 806 7 190 – 7 190 – 2015 3 806

Mali .004 15 224 15 224 – .004 15 224 15 219 5 3 587 3 587 – – 2015 5

Malta .016 60 896 60 896 – .016 60 896 60 891 5 – – – – 2015 5

Marshall Islands .001 3 806 3 806 – .001 3 806 3 806 – – – – – –

Mauritania .002 7 612 50 5 797 .002 7 612 1 9 376 1 881 – 1 881 – 2014–15 9 376

Mauritius .013 49 478 49 478 – .013 49 478 49 478 – – – – – –

Mexico 1.843 7 014 430 7 014 430 – 1.843 7 014 430 259 7 014 171 8 420 525 8 420 525 – – 2015 7 014 171

Moldova, Republic of ⁽¹⁾ .003 11 418 11 418 – .003 11 418 11 418 – 1 637 604 136 467 136 467 1 364 670 1995–2004 1 364 670

Mongolia .003 11 418 11 418 – .003 11 418 11 418 – 7 371 7 371 – – –

Montenegro .005 19 030 19 030 – .005 19 030 19 030 – – – – – –

Morocco .062 235 971 233 378 2 593 .062 235 971 210 671 25 300 – – – – 2015 25 300

Mozambique .003 11 418 11 418 – .003 11 418 11 418 – – – – – –

Myanmar .010 38 060 36 799 1 261 .010 38 060 38 060 – 414 414 – – –

Namibia .010 38 060 38 060 – .010 38 060 38 060 – – – – – –

Nepal .006 22 836 22 643 193 .006 22 836 22 836 – – – – – –

Netherlands 1.655 6 298 905 6 298 905 – 1.655 6 298 905 6 298 905 – – – – – –

New Zealand .253 962 914 962 914 – .253 962 914 962 914 – – – – – –

Nicaragua .003 11 418 10 645 773 .003 11 418 11 418 – – – – – –

Niger .002 7 612 70 7 542 .002 7 612 7 612 – 14 394 – 14 394 – –

Nigeria .090 342 539 342 539 – .090 342 539 323 371 19 168 34 671 34 671 – – 2015 19 168

Norway .852 3 242 699 3 242 699 – .852 3 242 699 3 242 699 – – – – – –

Oman .102 388 210 388 182 28 .102 388 210 388 157 53 14 14 – – 2015 53

Pakistan .085 323 509 282 875 40 634 .085 323 509 323 459 50 15 003 15 003 – – 2015 50

Palau .001 3 806 – 3 332 .001 3 806 – 4 280 5 770 – 5 770 – 2014–15 4 280

Panama .026 98 956 98 956 – .026 98 956 98 956 – – – – – –

Papua New Guinea .004 15 224 15 224 – .004 15 224 15 193 31 – – – – 2015 31

Paraguay ⁽¹⁾ .010 38 060 – 38 060 .010 38 060 – 38 060 555 132 18 697 24 039 512 396 1988–90, 1998–2003,

2011–13 + 2015

550 456

Peru .117 445 300 445 300 – .117 445 300 309 530 135 770 20 108 20 108 – – 2015 135 770

Philippines .154 586 122 586 122 – .154 586 122 586 122 – – – – – –

GB326-PFA_INF_1_[FINAN-160301-1]-En.docx

11 G B.32 6/ P F A/I NF /1

Amounts Balance due Balance due Balance due Calendar Total due

State received or credited as at as at as at years of as at

% Amount in 2014 in 2015 % Amount in 2015 31.12.2015 01.01.2014 in 2014 in 2015 31.12.2015 Assessment 31.12.2015

Amounts due for previous financial periods Assessed Contributions

received or credited received or credited

2014–15 Assessed Contributions

Amounts

2014 2015

Amounts Assessed Contributions

Poland .922 3 509 118 3 509 118 – .922 3 509 118 3 509 118 – – – – – –

Portugal .474 1 804 037 24 172 1 779 865 .474 1 804 037 1 804 037 – 1 826 375 1 826 375 – – –

Qatar .209 795 451 795 451 – .209 795 451 795 451 – – – – – –

Romania .226 860 153 860 153 – .226 860 153 860 153 – – – – – –

Russian Federation 2.439 9 282 797 9 235 611 47 186 2.439 9 282 797 9 282 797 – – – – – –

Rwanda .002 7 612 49 – .002 7 612 1 15 174 3 576 – – 3 576 2013–15 18 750

Saint Kitts and Nevis .001 3 806 108 – .001 3 806 1 7 503 – – – – 2014–15 7 503

Saint Lucia .001 3 806 3 3 803 .001 3 806 3 806 – 1 597 – 1 597 – –

Saint Vincent and the Grenadines ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 7 215 – – 7 215 2011–15 14 827

Samoa .001 3 806 3 792 14 .001 3 806 3 751 55 – – – – 2015 55

San Marino .003 11 418 11 418 – .003 11 418 11 418 – – – – – –

Sao Tome and Principe ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 204 729 15 215 – 189 514 1995–2015 197 126

Saudi Arabia .865 3 292 177 3 292 177 – .865 3 292 177 3 292 177 – – – – – –

Senegal .006 22 836 21 634 1 202 .006 22 836 22 836 – 50 042 50 042 – – –

Serbia .040 152 239 152 239 – .040 152 239 152 239 – – – – – –

Seychelles .001 3 806 3 806 – .001 3 806 3 806 – – – – – –

Sierra Leone ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 417 465 – – 417 465 1986–2015 425 077

Singapore .384 1 461 498 1 461 498 – .384 1 461 498 1 461 498 – – – – – –

Slovakia .171 650 823 650 823 – .171 650 823 650 823 – – – – – –

Slovenia .100 380 598 380 598 – .100 380 598 380 598 – – – – – –

Solomon Islands ⁽²⁾ .001 3 806 168 – .001 3 806 – 7 444 26 459 – – 26 459 2004–07 + 2010–15 33 903

Somalia ⁽²⁾ .001 3 806 – – .001 3 806 – 7 612 396 752 – – 396 752 1988–2015 404 364

South Africa .372 1 415 826 1 415 826 – .372 1 415 826 1 415 826 – – – – – –

South Sudan ⁽²⁾ .004 15 224 – – .004 15 224 – 30 448 18 203 – – 18 203 2012–15 48 651

Spain 2.975 11 322 805 11 322 805 – 2.975 11 322 805 11 322 805 – – – – – –

Sri Lanka .025 95 150 94 514 636 .025 95 150 95 150 – – – – – –

Sudan .010 38 060 – – .010 38 060 – 76 120 87 987 60 228 – 27 759 2013–15 103 879

Suriname .004 15 224 102 – .004 15 224 4 30 342 15 – – 15 2013–15 30 357

Swaziland .003 11 418 11 418 – .003 11 418 14 11 404 – – – – 2015 11 404

Sweden .961 3 657 552 3 657 552 – .961 3 657 552 3 657 552 – – – – – –

Switzerland 1.048 3 988 672 3 988 672 – 1.048 3 988 672 3 988 672 – – – – – –

Syrian Arab Republic .036 137 015 137 015 – .036 137 015 137 015 – 194 961 194 961 – – –

Tajikistan ⁽²⁾ .003 11 418 – – .003 11 418 – 22 836 575 451 35 900 20 000 519 551 1994–2015 542 387

Tanzania, United Republic of .009 34 254 326 10 849 .009 34 254 – 57 333 29 177 10 887 18 290 – 2014–15 57 333

Thailand .239 909 630 909 630 – .239 909 630 909 630 – – – – – –

The former Yugoslav Republic of Macedonia .008 30 448 279 30 169 .008 30 448 – 30 448 25 332 25 332 – – 2015 30 448

Timor-Leste .002 7 612 7 612 – .002 7 612 3 802 3 810 – – – – 2015 3 810

Togo .001 3 806 3 806 – .001 3 806 3 806 – – – – – –

Trinidad and Tobago .044 167 463 167 463 – .044 167 463 167 463 – – – – – –

Tunisia .036 137 015 137 015 – .036 137 015 137 015 – – – – – –

Turkey 1.329 5 058 154 5 058 154 – 1.329 5 058 154 5 058 154 – – – – – –

Turkmenistan .019 72 314 72 314 – .019 72 314 72 314 – – – – – –

Tuvalu .001 3 806 3 – .001 3 806 1 7 608 14 – – 14 2013–15 7 622

Uganda .006 22 836 228 – .006 22 836 8 45 436 17 874 – – 17 874 2013–15 63 310

Ukraine ⁽¹⁾ .099 376 792 102 376 690 .099 376 792 376 792 – 2 531 775 – 632 944 1 898 831 1998–99, 2009 + 2015 1 898 831

12

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Amounts Balance due Balance due Balance due Calendar Total due

State received or credited as at as at as at years of as at

% Amount in 2014 in 2015 % Amount in 2015 31.12.2015 01.01.2014 in 2014 in 2015 31.12.2015 Assessment 31.12.2015

Amounts due for previous financial periods Assessed Contributions

received or credited received or credited

2014–15 Assessed Contributions

Amounts

2014 2015

Amounts Assessed Contributions

United Arab Emirates .595 2 264 561 2 264 561 – .595 2 264 561 2 264 561 – – – – – –

United Kingdom 5.182 19 722 614 19 722 614 – 5.182 19 722 614 19 722 614 – – – – – –

United States 22.000 83 731 670 58 919 556 24 812 114 22.000 83 731 670 41 880 835 41 850 835 39 806 688 39 806 688 – – 2015 41 850 835

Uruguay .052 197 911 – 197 911 .052 197 911 197 911 – 96 135 96 135 – – –

Uzbekistan ⁽¹⁾ .015 57 090 – – .015 57 090 57 090 57 090 1 527 210 85 500 74 900 1 366 810 1997–2015 1 423 900

Vanuatu ⁽²⁾ .001 3 806 13 – .001 3 806 – 7 599 11 950 – – 11 950 2010–15 19 549

Venezuela, Bolivarian Republic of .627 2 386 353 11 969 44 209 .627 2 386 353 – 4 716 528 2 250 763 2 120 980 129 783 – 2014–15 4 716 528

Viet Nam .042 159 851 159 851 – .042 159 851 159 851 – – – – – –

Yemen .010 38 060 396 16 157 .010 38 060 – 59 567 14 674 – 14 674 – 2014–15 59 567

Zambia .006 22 836 5 415 – .006 22 836 – 40 257 11 444 11 444 – – 2014–15 40 257

Zimbabwe .002 7 612 8 7 604 .002 7 612 7 390 222 10 – 10 – 2015 222

Total 100.000 380 598 500 334 031 812 31 650 789 100.000 380 598 500 310 888 561 84 625 838 94 428 880 65 516 019 8 695 170 20 217 691 104 843 529

Amounts due by States for prior periods of membership in the ILO :

Paraguay ⁽³⁾ – – – – – – – – 245 066 – – 245 066 1937 245 066

Former Socialist Fed. Rep. of Yugoslavia ⁽⁴⁾ – – – – – – – 6 370 623 – – 6 370 623 1989–2011 6 370 623

Total amounts due by States for prior periods of membership in the ILO

– – – – – – – – 6 615 689 – – 6 615 689 6 615 689

Total 100.000 380 598 500 334 031 812 31 650 789 100.000 380 598 500 310 888 561 84 625 838 101 044 569 65 516 019 8 695 170 26 833 380 111 459 218

Member State Session of Conference at which arrangement was approved

Armenia 93rd (2005)

Azerbaijan 95th (2006)

Belarus 86th (1998)

Central African Republic 97th (2008)

Georgia 93rd (2005)

Iraq 97th (2008)

Kazakhstan 88th (2000)

Moldova, Republic of 93rd (2005)

Paraguay 102nd (2013)

Ukraine 99th (2010)

Uzbekistan 104th (2015)

(3) Paraguay owes CHF245,066 in respect of contributions to the ILO and other League of Nations organizations for the period prior to 1939. The 45th (1961) Session of the ILC decided that these arrears should be cancelled, effective on the date that payment is made of all Paraguay's arrears of contributions due since the date when it rejoined the Organization.

(2) Member States which are two years or more in arrears and which have lost the right to vote under the provisions of article 13(4) of the Constitution. The arrears of contributions of these member States equal or exceed the amount of the contributions due from them for the

past two full years (2013–14). Each of these member States had therefore lost the right to vote, in accordance with the provisions of article 13(4) of the Constitution of the Organisation.

(4) Status of the former Socialist Federal Republic of Yugoslavia. The former Socialist Federal Republic of Yugoslavia was deleted from the list of ILO member States on 24 November 2000.

(1) Financial arrangements. Member States listed in the following table have financial arrangements for the settlement of arrears of contributions or amounts due in respect of prior periods of membership.